ARTICLE
7 July 2026

Upcoming Income Tax Payment Deadlines

Ki
KPMG in Cyprus

Contributor

KPMG has been operating in Cyprus since 1948 and currently employs more than 800 professionals working from 6 offices across the island. It is a member of KPMG International Limited, a global organisation of independent professional services firms providing Audit, Tax and Advisory services. KPMG operates in 143 countries and territories and has approximately 273,000 people working in member firms around the world. Clients look to KPMG for a consistent standard of service based on high-order professional capabilities, industry insight, local knowledge and expertise.
We remind our clients of the upcoming deadlines for the payment of the following taxes:
Cyprus Tax
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We remind our clients of the upcoming deadlines for the payment of the following taxes:

1.   Temporary Tax for 2026 (Legal Entities & Individuals)

  1. The 1st instalment of temporary tax for the tax year 2026 is due July 31st, 2026.
  2. Payment by August 31st, 2026, is not subject to interest and penalties.
  3. The 1st instalment can be revised any time after August 31st up to December 31st, 2026, and will be subject to interest of 3,5% p.a.

2.   Final Tax for 2025 (Legal Entities & Individuals with Accounts)

  1. Payment of final tax (self-assessment) for the tax year 2025 is due August 1st, 2026.
  2. Payment by August 31st, 2026, is not subject to interest and penalties.

 Φορολογική Ενημέρωση

Ιούλιος 2026

Προθεσμίες για καταβολή φόρου εισοδήματος

Υπενθυμίζουμε τους πελάτες μας για τις προθεσμίες καταβολής των ακόλουθων φόρων:

1.   Προσωρινή Φορολογία 2026 (Εταιρείες & Άτομα)

  1. Η 1η δόση προσωρινής φορολογίας για το φορολογικό έτος 2026 είναι πληρωτέα μέχρι την 31η Ιουλίου 2026.
  2. Πληρωμή μέχρι την 31η Αυγούστου 2026, δεν φέρει τόκο και χρηματικές επιβαρύνσεις.
  3. Αναθεώρηση της 1ης δόσης μπορεί να γίνει μετά την 31η Αυγούστου 2026 μέχρι την 31η Δεκεμβρίου 2026 και θα υπόκειται σε τόκο 3,5% ετησίως.

2.   Τελικός Φόρος 2025 (Εταιρείες & Άτομα με Λογαριασμούς)

  1. Η πληρωμή του τελικού φόρου (αυτοφορολογία) για το φορολογικό έτος 2025, είναι η 1η Αυγούστου 2026.
  2. Πληρωμή μέχρι την 31η Αυγούστου 2026 δεν φέρει τόκο και χρηματικές επιβαρύνσεις.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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